In the sentences extracted from financial agreements in U.S. SEC filings, identify the named entities that represent a person ('PER'), an organization ('ORG'), or a location ('LOC'). The required answer format is: 'entity name, entity type'.
Text: ( a ) " Account " means the USD account opened by the Borrower outside of China for the Loan .
Answer:
Borrower, PER
China, LOC
O O O O O O O O O O O O O B-PER O O B-LOC O O O O
( a ) " Account " means the USD account opened by the Borrower outside of China for the Loan .